SCHEDULE for CALCULATING the NONRESIDENT CREDIT
SCHEDULE
FOR MARRIED PERSON ELECTING TO FILE SINGLE
NRH
This schedule must be enclosed with your completed Form 1040ME. Also attach
FORM 1040ME
a COMPLETE copy of your federal return including all schedules and worksheets.
2014
Nonresident or “Safe Harbor” resident spouses with no Maine-source income
do not have to fi le a Maine return.
11
Attachment Sequence No.
Name(s) as shown on Form 1040ME
Your Social Security Number
-
-
IMPORTANT: Complete Worksheets A and B available at before completing Schedule NRH.
If part-year resident, enter dates you were a Maine Resident
A
B
C
from _______________ to _______________ .
Total for Both
Your
Non-Maine Source
Spouses from the
Share
Portion
of Column B
Federal Return
of Column A
1
TOTAL INCOME - (Complete and attach Worksheets A and B
available at ):
a. Wages, Salaries, Other Employee Compensation .................................... 1a
b. Interest and Dividends ............................................................................... 1b
c. Business and Farm Income or Loss .......................................................... 1c
d. Capital Gain or Loss .................................................................................. 1d
e. Other Income or Loss (Except state income tax refunds) ......................... 1e
f.
Total Income ............................................................................................... 1f
2
RATIO OF INCOME:
Column B: Divide line 1f, column B by line 1f, column A
.
.
__ __ __ __
__ __ __ __
Column C: Divide line 1f, column C by line 1f, column B .................................. 2
3
FEDERAL INCOME ADJUSTMENTS:
Column A: Federal Form 1040, line 36 or 1040A, line 20
Column B: Multiply column A by line 2, column B
Column C: Multiply column B by line 2, column C ............................................. 3
4
FEDERAL ADJUSTED GROSS INCOME:
Subtract line 3 from line 1f.
Enter amount in column B on 1040ME, line 14 ................................................. 4
5
INCOME MODIFICATIONS:
a. Additions — Specify ____________________
..................................... 5a
b. Deductions — Specify ___________________
..................................... 5b
c. Total Modifi cations: Line 5a minus line 5b — indicate a negative amount
with a minus sign. Enter amount in column B on 1040ME, line 15 .......... 5c
6
MAINE ADJUSTED GROSS INCOME:
Line 4 plus or minus line 5c.
Enter amount in column B on 1040ME, line 16 ................................................. 6
7
RATIO OF MAINE ADJUSTED GROSS INCOME:
Column B: Divide line 6, column B by line 6, column A
.
.
__ __ __ __
__ __ __ __
Column C: Divide line 6, column C by line 6, column B .................................... 7
8
DEDUCTIONS:
See Instructions
Itemized Deductions, if eligible:
Column A: From Maine Schedule 2, line 7
Column B: Multiply line 8, column A by line 7, column B
Enter result here and on Form 1040ME, line 17 (If less than standard, use
standard) ........................................................................................................... 8
9
EXEMPTIONS:
a. Dependents — Column A: see instructions
Column B: Multiply line 9a, column A by line 7, column B ......................... 9a
b. Yourself — see instructions ....................................................................... 9b
c. Total Exemptions: Add lines 9a and 9b, column B. Enter total here
and on Form 1040ME, line 18 ................................................................... 9c
10
ADJUSTED MAINE INCOME TAX:
Enter Form 1040ME, line 21
minus Maine Schedule A, lines 6 and 8 ......................................................... 10
11
NONRESIDENT CREDIT:
Multiply line 10 by line 7, column C.
Enter result here and on Form 1040ME, line 23 ............................................. 11